Defendant shall be punished by a fine of KRW 10,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

The defendant is a person running a limited company D in Gwangju Northern-gu C and the second floor.

1. Crimes related to E stock companies;

A. Notwithstanding the fact that a limited company D had supplied E Co., Ltd. with civil engineering services in connection with the construction of panty in the vicinity of the Namyang-gun F from October 2015 to March 25, 2016, the Defendant issued a false invoice as if D Co., Ltd. supplied construction services equivalent to KRW 750,000,000 for supply price to E Co., Ltd. on December 31, 2015, and issued a false invoice as if D Co., Ltd continued to supply construction services equivalent to KRW 400,000,000 for supply price to E Co., Ltd.

B. On December 31, 2015, the Defendant issued a false statement in the tax invoice under the Value-Added Tax Act (1) at the E Co., Ltd. office listed in paragraph 1-A around December 31, 2015, the Defendant issued one copy of the tax invoice stating as if he completed the supply of services equivalent to the above supply value, even though D Co., Ltd. did not have completed the construction work equivalent to KRW 1,00,000,000.

2) The Defendant only issued a tax invoice stating false information at the time and place described in the foregoing paragraph 1, but actually supplied services to E Co., Ltd., and then issued a revised tax invoice stating the supply price “-5,454,545 won” as “one copy of the revised tax invoice indicating the supply price,” although there was no fact that part of the invoice was cancelled.

3) On March 31, 2016, the Defendant issued a tax invoice stating false amount of KRW 727,272,728 as if he/she supplied construction services equivalent to KRW 1,181,818,182 to E Co., Ltd., even though D Co., Ltd. supplied 1,181,818,182 of the supply price to E Co., Ltd.

2. Crimes related to “H” committed by a housing lessee.